Polycarbonate hollow sheets, twin wall, triple wall and multiwall in many sizes and configurations, are being used for windows and skylights and have a minimal ability to insulate due to their continuous nature. Products such as twin wall, triple wall, multiwall and panels having a honeycomb design are commonplace industry terms. One popular trade name for the resin used to manufacture these hollow sheets or panels is Lexan. Some have filled these with aerogel particles to increase their insulating properties. The air or aerogel inside these panels in the panel cavities add a moderate amount on insulating properties. Heat is transferred through the solid non-thermally broken polycarbonate walls that create the hollow cavities. Many have tested the use of these hollow polycarbonate sheets while filled with aerogel or air for day-lighting windows and skylights and due to the thermal transfer and its negative effect the market share growth have been mediocre. This problem up until this invention has not been effectively addressed. By having thermally broken hollow polycarbonate sheets that are not continuous, as traditionally polycarbonate hollow sheets are, that are filled with air or aerogel having a significant improvement in regard to insulating performance the advancement of this industry and related day-lighting, window and skylight products would advance.